9911796707
TMI Blog2023 (2) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... death certificate has been issued after nearly four months being 1.2.2021. Admittedly, there is no provision under which the legal heir could have intimated the revenue regarding the death of the assessee as they had no certificate issued by the statutory authorities to prove the death. Without the statutory authority certificate, the revenue would not accept the factum of the death either. It is only after obtaining the death certificate, the legal heir certificate can be applied for. The legal heir certificate has been issued to the assessee on 28.2.2022. Thus, a perusal of the screen shot of the e-filing of the revenue authorities shows that legal heir certificate has been filed before the revenue authorities on 21.3.2022 and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. 3. It was submitted by ld AR that the assessee expired on 12.10.2020. It was the submission that the information regarding death of the assessee has been orally intimated to the Assessing Officer. It was the submission that the death certificate had been issued by the Government of Odisha only on 8.3.2021. It was the submission that as the death certificate had been issued only on 8.3.2021, the assessee had applied for legal heir certificate, which was issued only on 28.2.2022. Ld AR has placed the copies of the death certificate and legal heir certificate before us. It was the submission that the assessment in the case of the assessee came to be completed on 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in that on the death of an individual, Government draws information in respect of death from the cremation spot or on the basis of doctor s death certificate. The State Government then issues the death certificate within 7 to 14 days. It is after this that the legal heir certificate is applied and obtained. Admittedly, the year 2020 2021 was the Covid period. The assessee died on 12.10.2020 due to cancer. The death certificate has been issued after nearly four months being 1.2.2021. Admittedly, there is no provision under which the legal heir could have intimated the revenue regarding the death of the assessee as they had no certificate issued by the statutory authorities to prove the death. Without the statutory authority certificate, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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